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CEIGALL INDIA LIMITED, LUDHIANA,LUDHIANA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, LUDHIANA, LUDHIANA

In the result, the appeal of the assessee stands allowed

ITA 540/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh13 Oct 2025AY 2020-21

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Tarundeep Kaur, CIT, DR(Virtual)

Section 143(2)Section 143(3)Section 263

Capital Gain (New Issue)(Beyond the issue for Issue considered by which scrutiny assessment was undertaken) the PCITand set aside to the file of Assessing Officer. 4. ICDS compliance and Issue of ICDS (Already discussed during Issue considered by adjustment original proceedings) as is borne out from the the PCIT and set aside relevant query raised